Instructions For Form 8802 (Rev. November 2015) Page 9
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16Line 4j. Nominee Applicant
Line 5. Statement
Each authorization must explicitly allow
the nominee applicant to receive the
Required If Applicant Did
If you act as a nominee for another
individual's or entity's tax information
person or entity, you must provide all
Not File a U.S. Income Tax
and must not address any matters other
certification information required for
Return
than federal tax matters.
each individual or entity for which you
2. A statement under penalties of
If the applicant was not required to file a
are acting as a nominee. For example, if
perjury signed by an individual with legal
U.S. income tax return for the tax
you are acting as a nominee for a
authority to bind the nominee applicant,
period(s) for which certification will be
resident alien, you must attach the
explicitly stating the nominee applicant
based, check the applicable box next to
information required of applicants that
is acting as an agent on behalf of the
“No.” If the applicant does not fit in any
are resident aliens. Similarly, if one of
above-named individual(s) or entity(ies)
of the categories listed, check “Other”
the entities for which you are acting as a
for whom the Form 6166 is being
and on the dotted line that follows, enter
nominee is a partnership, then you must
requested.
the code section that exempts the
submit the certification information for
applicant from the requirement to file a
each of the partners requesting
Note. If you are a nominee partnership,
U.S. income tax return. See Table 1 for
certification. In addition, you must
please do not provide information
the statement required if the applicant
include the following with Form 8802.
concerning your partners. The
did not file a U.S. income tax return.
1. Authorization (for example, Form
residence of your partners will not be
8821) from each individual or entity.
verified.
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